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    <title>Service tax credit after availing abatement</title>
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    <description>When service tax on GTA services is paid after availing an abatement, Cenvat credit on inputs and input services is not available for the residual taxable portion; taxpayers paying tax on an abated value cannot set off credits for ancillary items such as telephone, advertising or other input services.</description>
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      <title>Service tax credit after availing abatement</title>
      <link>https://www.taxtmi.com/forum/issue?id=329</link>
      <description>When service tax on GTA services is paid after availing an abatement, Cenvat credit on inputs and input services is not available for the residual taxable portion; taxpayers paying tax on an abated value cannot set off credits for ancillary items such as telephone, advertising or other input services.</description>
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      <law>Service Tax</law>
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